materiality
State of being substantial
Materiality is the quality of being material—of having physical substance or practical importance.
In law and accounting, materiality refers to significance: information is material if it could influence a decision.
The auditor questioned the materiality of the omission.
A fact's materiality determines whether it must be disclosed.
The term also appears in philosophy, distinguishing physical existence from abstract or spiritual realms.
Quality of being touchable
- textureSurface tactile quality
- densityMass-to-volume ratio
- massQuantity of matter
- solidityFirmness of structure
volume · hardness · weight · plasticity · viscosity · malleability · ductility · elasticity
State of mattering
- relevanceState of mattering here
- significanceQuality of mattering
- pertinenceQuality of being applicable
- weightMeasure of heaviness
gravity · consequence · bearing · salience · germaneness · applicability · centrality · momentousness
Concrete manifestation of idea
- corporealityQuality of having substance
- physicalismAll is matter
- phenomenologyStudy of subjective experience
- immanenceQuality of residing within
presence · thingness · being · existence · ontology · Heidegger · substance · actuality
Facts supporting truth
- disclosureAct of revealing information
- relevanceState of mattering here
- significanceQuality of mattering
- factVerifiable piece of information
omission · misstatement · threshold · determination · breach · audit · financial · SEC
tangibility
Quality of being touchable
solidity · volume · hardness · weight · plasticity · viscosity · malleability · ductility · elasticity · rigidity
importance
State of mattering
- relevanceState of mattering here
- significanceQuality of mattering
- pertinenceQuality of being applicable
weight · gravity · consequence · bearing · salience · germaneness · applicability · centrality · momentousness · seriousness
embodiment
Concrete manifestation of idea
- corporealityQuality of having substance
- physicalismAll is matter
- phenomenologyStudy of subjective experience
immanence · presence · thingness · being · existence · ontology · Heidegger · substance · actuality · realism
evidence
Facts supporting truth
- disclosureAct of revealing information
- relevanceState of mattering here
- significanceQuality of mattering
fact · omission · misstatement · threshold · determination · breach · audit · financial · SEC · fiduciary
matter
Space-occupying substance with mass
- elementBasic substance or factor
- compoundCombined into one
- compositionArranged elements forming whole
structure · fabric · medium · stuff · constituent · component · particle · makeup · substrate · essence
texture
Surface tactile quality
fabric · object · installation · assemblage · collage · patina · tactility · craft · handmade · process
- importanceimportance, significance, consequence, weight, gravity
- physical propertiessolid, texture, weight, mass, surface
- significancesignificance, meaning, importance, relevance, value
- accountingbookkeeping, ledger, balance sheet, general ledger, accounts payable
- accounting termsassets, cash, expenses, equity, retained earnings
- auditingauditor, audit trail, audit trails, auditors, audit report
materialityimmateriality
Absence of physical form
incorporeality · intangibility · ethereality · spirituality · insubstantiality
materialityimmateriality
Absence of physical form
irrelevance · irrelevancy · insignificance · triviality · unimportance
materialize, materialism, materialist, materialized, materializes, materializing, materialization, dematerialize, immateriality